United States securities and exchange commission logo August 2, 2022 Xiaoma (Sherman) Lu Chief Executive Officer East Stone Acquisition Corp 2 Burlington Woods Drive, Suite 100 Burlington, MA 01803 Re: East Stone Acquisition Corp Preliminary Proxy Statement on Schedule 14A Filed July 21, 2022 File No. 001-39233 Dear Mr. Lu: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing